arbiter
JournalsPricingAccount

Recent GST developments in New Zealand

Marie Pallot

World Journal of VAT/GST2017https://doi.org/10.1080/20488432.2017.1308681article
ABDC C
Weight
0.34

What the paper says

The purpose of the OECD’s recent International VAT/GST Guidelines 1 on cross-border services and intangibles is to improve international consistency in VAT/GST systems so as to reduce double taxati...

1 citation

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1080/20488432.2017.1308681

Or copy a formatted citation

@article{marie2017,
  title        = {{Recent GST developments in New Zealand}},
  author       = {Marie Pallot},
  journal      = {World Journal of VAT/GST},
  year         = {2017},
  doi          = {https://doi.org/https://doi.org/10.1080/20488432.2017.1308681},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Recent GST developments in New Zealand

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.